you need two things... a media player that will play them for you in the file type they are formated into... AIF, WAV, FLAC.

And of course a DAC capable of passing PCM data (usually) in whatever word lengths and bit rates the aforementioned files are provided in.

usually they'll come in 24/96, 24/177, 24/192.

I've not seen yet 16/48, or 24/88 resolution files.

If you can download, playback, and transmit such file types from your pc to a DAC, these sorts via an interface which is capable of carrying them, you're good to go. 24/96 is the high end uf USB dacs... SPDIF; BNC; & AES only, so far, carry info above 24/96.